税务管理手册

H A N D BO O K Raúl Félix Junquera-VarelaandCristian Óliver Lucas-Mas Revenue AdministrationHandbook Revenue AdministrationHandbook Raúl Félix Junquera-Varela and Cristian Óliver Lucas-Mas © 2024 International Bank for Reconstruction and Development / The World Bank1818 H Street NW, Washington, DC 20433Telephone: 202-473-1000; Internet:www.worldbank.orgSome rights reserved 1 2 3 4 27 26 25 24 This work is a product of the staff of The World Bank with external contributions. The findings, interpretations, and conclusionsexpressed in this work do not necessarily reflect the views of The World Bank, its Board of Executive Directors, or the governmentsthey represent. The World Bank does not guarantee the accuracy, completeness, or currency of the data included in this work and doesnot assume responsibility for any errors, omissions, or discrepancies in the information, or liability with respect to the use of or failureto use the information, methods, processes, or conclusions set forth. The boundaries, colors, denominations, and other informationshown on any map in this work do not imply any judgment on the part of The World Bank concerning the legal status of any territoryor the endorsement or acceptance of such boundaries. Nothing herein shall constitute or be construed or considered to be a limitation upon or waiver of the privileges and immunities ofThe World Bank, all of which are specifically reserved. Rights and Permissions This work is available under the Creative Commons Attribution 3.0 IGO license (CC BY 3.0 IGO)http://creativecommons.org/licenses/by/3.0/igo. Under the Creative Commons Attribution license, you are free to copy, distribute, transmit, and adapt this work, includingfor commercial purposes, under the following conditions: Attribution—Please cite the work as follows: Junquera-Varela, Raúl Félix, and Cristian Óliver Lucas-Mas. 2024.Revenue Administra-tion Handbook. Washington, DC: World Bank. doi:10.1596/978-1-4648-2053-3. License: Creative Commons Attribution CC BY 3.0 IGO Translations—If you create a translation of this work, please add the following disclaimer along with the attribution:This translationwas not created by The World Bank and should not be considered an official World Bank translation. The World Bank shall not be liable forany content or error in this translation. Adaptations—If you create an adaptation of this work, please add the following disclaimer along with the attribution:This is an adap-tation of an original work by The World Bank. Views and opinions expressed in the adaptation are the sole responsibility of the author orauthors of the adaptation and are not endorsed by The World Bank. Third-party content—The World Bank does not necessarily own each component of the content contained within the work. TheWorld Bank therefore does not warrant that the use of any third-party-owned individual component or part contained in the work willnot infringe on the rights of those third parties. The risk of claims resulting from such infringement rests solely with you. If you wishto re-use a component of the work, it is your responsibility to determine whether permission is needed for that re-use and to obtainpermission from the copyright owner. Examples of components can include, but are not limited to, tables, figures, or images. All queries on rights and licenses should be addressed to World Bank Publications, The World Bank, 1818 H Street NW, Washington,DC 20433, USA; e-mail:pubrights@worldbank.org. ISBN (paper): 978-1-4648-2053-3ISBN (electronic): 978-1-4648-2054-0DOI: 10.1596/978-1-4648-2053-3 Contents Foreword.............................................................................................................................................ixPreface.................................................................................................................................................xiAcknowledgments..........................................................................................................................xiiiAbout the Authors............................................................................................................................xvExecutive Summary.......................................................................................................................xviiAbbreviations...................................................................................................................................xxi 1. Tax policy design considerations that impact the tax administration................................1 Certainty and simplicity.....................................................................................................................1Taxpayer segmentation....................................................................................................................8Presumptive taxation.................................................................................................